8.4.4.11 2018: Decade Plan for Malaga Innovative Culture 2025 (MCI)

Common rules for deductions for programs supporting events of exceptional public interest

The deductions to which the taxpayer is entitled in the tax period being declared in relation to the celebration of the "Málaga Innovative Culture Decade Plan 2025", declared an event of exceptional public interest by DA 52 of Law 48/2015, of October 29, on the General State Budget for the year 2016, will be included here.

The duration of the support programme for this event will run from 1 January 2016 to 31 December 2018.

The taxpayer must enter in code [01381] on page 17 of form 200 the amount corresponding to the deduction generated in the period subject to declaration, and in code [01382] the amount of said amount that applies in that same tax period.